Pr. Comissioner of Income TEX-2 v. Becton Dickinson India Pvt. Ltd.
Case brief
What is this about?
The Division Bench dismissed the applicant's application for condonation of a 977-day delay in re-filing the appeal, attributing the delay to departmental negligence and rejected procedural change arguments.
What did the court decide?
None. The application for condonation of delay was dismissed, and the underlying appeal was dismissed.